You are definitely on the right track. I wanted to clarify something on the 3rd scenario - if they were admitted 2 weeks later, they would be assigned a different account #.

SCN & NICU are synonymous for us.

Also, on your first scenario, since we don't have the 2012 data in this spreadsheet, we really wouldn't know if the baby was in the SCN/NICU for the December days, without looking. I'm thinking for those patients who cross over into a new year, I would have to just manually check those to make sure that I'm counting it correctly, or add another tab with 2012 data. Either way, for your purposes, we will assume that we already counted the admit in December.

Thanks for the great questions/clarifications!